Image of Faktor-Faktor Yang Mempengaruhi Audit Delay Dengan Auditor Switching Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016—2018)
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Faktor-Faktor Yang Mempengaruhi Audit Delay Dengan Auditor Switching Sebagai Pemoderasi (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Periode 2016—2018)

ABSTRACT
This research analyzed the effect of firm size, auditor’s opinion, and public accounting firm’s reputation on audit delay with auditor switching as a moderating variable at manufacture companies listed on Indonesia Stock Exchange in the 2016—2018 period. The data collection of this research was done by using purposive sampling method using 74 samples out of 179 researched companies. Data analysis techniques used in this research were multiple linear regression analysis and moderated regression analysis (MRA) using SPSS version 25. The result show that firm size and public acccounting firm’s reputation negatively affected audit delay while auditor’s opinion had no effect. Auditor switching was able to moderate firm size on audit delay but not moderate auditor’s opinion and public accounting firm’s reputation on audit delay.
Keywords: firm size, auditor’s opinion, public accounting firm’s reputation, audit delay, auditor switching.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 120 (0037)
02 03. 120 (0037)
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Informasi Detail
Judul Seri
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No. Panggil
02 03. 120 (0037)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis -Akuntansi.,
Deskripsi Fisik
xii, 29 hlm.; ill.: 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 120 (0037)
Tipe Isi
-
Tipe Media
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Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
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Pernyataan Tanggungjawab
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